메뉴 건너뛰기




Volumn 126, Issue 4, 2015, Pages 631-647

Contextual and Individual Dimensions of Taxpayer Decision Making

Author keywords

Fairness perception; Group affiliation; Income characterization; Social norm; Taxpayer decisions

Indexed keywords


EID: 84888093496     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-013-1975-9     Document Type: Article
Times cited : (23)

References (76)
  • 3
    • 18944378530 scopus 로고    scopus 로고
    • The effect of source credibility on tax professional judgment in consulting engagements
    • Alexander, R. M. (2003). The effect of source credibility on tax professional judgment in consulting engagements. Journal of the American Taxation Association,25(Supplement), 33–49.
    • (2003) Journal of the American Taxation Association , vol.25 , pp. 33-49
    • Alexander, R.M.1
  • 4
    • 14044252192 scopus 로고
    • Income tax evasion: A theoretical analysis
    • Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics,1, 323–338.
    • (1972) Journal of Public Economics , vol.1 , pp. 323-338
    • Allingham, M.1    Sandmo, A.2
  • 5
    • 0032808476 scopus 로고    scopus 로고
    • Changing the social norm of tax compliance by voting
    • Alm, J., McClelland, G., & Schulze, W. (1999). Changing the social norm of tax compliance by voting. Kyklos,52(2), 141–171.
    • (1999) Kyklos , vol.52 , Issue.2 , pp. 141-171
    • Alm, J.1    McClelland, G.2    Schulze, W.3
  • 6
    • 84980305359 scopus 로고
    • Economic and noneconomic factors in tax compliance
    • Alm, J., & Sanchez, I. (1995). Economic and noneconomic factors in tax compliance. Kyklos,48(1), 3–19.
    • (1995) Kyklos , vol.48 , Issue.1 , pp. 3-19
    • Alm, J.1    Sanchez, I.2
  • 7
    • 79960741181 scopus 로고    scopus 로고
    • Do ethics matter: Tax compliance and morality
    • Alm, J., & Torgler, B. (2011). Do ethics matter: Tax compliance and morality. Journal of Business Ethics,101(4), 635–651.
    • (2011) Journal of Business Ethics , vol.101 , Issue.4 , pp. 635-651
    • Alm, J.1    Torgler, B.2
  • 8
    • 0000787258 scopus 로고
    • Crime and punishment—An economic approach
    • Becker, G. S. (1968). Crime and punishment—An economic approach. The Journal of Political Economy,76, 169–217.
    • (1968) The Journal of Political Economy , vol.76 , pp. 169-217
    • Becker, G.S.1
  • 9
    • 0002580755 scopus 로고
    • The effect of domain-specific experience on evaluation of management representation in analytical procedures
    • Bedard, J. C., & Biggs, S. F. (1991). The effect of domain-specific experience on evaluation of management representation in analytical procedures. Auditing: A Journal of Practice and Theory,10(Suppl), 77–95.
    • (1991) Auditing: A Journal of Practice and Theory , vol.10 , pp. 77-95
    • Bedard, J.C.1    Biggs, S.F.2
  • 11
    • 53949103521 scopus 로고    scopus 로고
    • An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior
    • Blanthorne, C., & Kaplan, S. (2008). An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior. Accounting, Organizations and Society,33, 684–703.
    • (2008) Accounting, Organizations and Society , vol.33 , pp. 684-703
    • Blanthorne, C.1    Kaplan, S.2
  • 12
    • 84880069940 scopus 로고    scopus 로고
    • Analyzing the role of social norms in tax compliance behavior
    • Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2013). Analyzing the role of social norms in tax compliance behavior. Journal of Business Ethics,115, 451–468.
    • (2013) Journal of Business Ethics , vol.115 , pp. 451-468
    • Bobek, D.D.1    Hageman, A.M.2    Kelliher, C.F.3
  • 13
    • 8744307219 scopus 로고    scopus 로고
    • An investigation of the theory of planned behavior and the role of moral obligation in tax compliance
    • Bobek, D. D., & Hatfield, R. C. (2003). An investigation of the theory of planned behavior and the role of moral obligation in tax compliance. Behavioral Research in Accounting,15, 13–38.
    • (2003) Behavioral Research in Accounting , vol.15 , pp. 13-38
    • Bobek, D.D.1    Hatfield, R.C.2
  • 14
    • 65149101430 scopus 로고    scopus 로고
    • An investigation of why taxpayers prefer refunds: A theory of planned behavior approach
    • Bobek, D. D., Hatfield, R. C., & Wentzel, K. (2007a). An investigation of why taxpayers prefer refunds: A theory of planned behavior approach. Journal of the American Taxation Association,29(1), 93–111.
    • (2007) Journal of the American Taxation Association , vol.29 , Issue.1 , pp. 93-111
    • Bobek, D.D.1    Hatfield, R.C.2    Wentzel, K.3
  • 15
    • 34547382581 scopus 로고    scopus 로고
    • The social norms of tax compliance: Evidence from Australia, Singapore, and the United States
    • Bobek, D. D., Roberts, R., & Sweeney, J. (2007b). The social norms of tax compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics,74(1), 49–64.
    • (2007) Journal of Business Ethics , vol.74 , Issue.1 , pp. 49-64
    • Bobek, D.D.1    Roberts, R.2    Sweeney, J.3
  • 16
    • 0011893694 scopus 로고    scopus 로고
    • Tax evasion and moral constraints: Some experimental evidence
    • Bosco, L., & Mittone, L. (1997). Tax evasion and moral constraints: Some experimental evidence. Kyklos,50, 297–324.
    • (1997) Kyklos , vol.50 , pp. 297-324
    • Bosco, L.1    Mittone, L.2
  • 17
    • 0000802604 scopus 로고
    • Contrast coding: A refinement of ANOVA in behavioral analysis
    • Buckless, F. A., & Ravenscroft, S. P. (1990). Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review,65(4), 933–945.
    • (1990) The Accounting Review , vol.65 , Issue.4 , pp. 933-945
    • Buckless, F.A.1    Ravenscroft, S.P.2
  • 18
    • 77957888532 scopus 로고    scopus 로고
    • A comparison of tax professionals’ individual and group decisions when resolving ambiguous tax questions
    • Carnes, G. A., Harwood, G. B., & Sawyers, R. B. (1996). A comparison of tax professionals’ individual and group decisions when resolving ambiguous tax questions. Journal of the American Taxation Association,18(2), 1–18.
    • (1996) Journal of the American Taxation Association , vol.18 , Issue.2 , pp. 1-18
    • Carnes, G.A.1    Harwood, G.B.2    Sawyers, R.B.3
  • 20
    • 0001837652 scopus 로고    scopus 로고
    • A study of the effect of taxpayer risk perceptions on ambiguous compliance decisions
    • Christensen, A. L., & Hite, P. A. (1997). A study of the effect of taxpayer risk perceptions on ambiguous compliance decisions. Journal of the American Taxation Association,19(1), 1–18.
    • (1997) Journal of the American Taxation Association , vol.19 , Issue.1 , pp. 1-18
    • Christensen, A.L.1    Hite, P.A.2
  • 22
    • 0000283893 scopus 로고    scopus 로고
    • Social Influence: social norms, conformity, and compliance
    • Gilbert D, Fiske S, Lindzey G, (eds), Oxford University Press, New York:
    • Cialdini, R., & Trost, M. (1998). Social Influence: social norms, conformity, and compliance. In D. Gilbert, S. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (4th ed.). New York: Oxford University Press.
    • (1998) The handbook of social psychology
    • Cialdini, R.1    Trost, M.2
  • 23
    • 33750375049 scopus 로고    scopus 로고
    • The applicability of a contingent factors model to accounting ethics research
    • Cohen, J., & Bennie, N. M. (2006). The applicability of a contingent factors model to accounting ethics research. Journal of Business Ethics,68(1), 1–18.
    • (2006) Journal of Business Ethics , vol.68 , Issue.1 , pp. 1-18
    • Cohen, J.1    Bennie, N.M.2
  • 25
    • 0007122510 scopus 로고    scopus 로고
    • The effect of gender and academic discipline diversity on the ethical awareness of potential public accounting recruits
    • Cohen, J., Pant, L., & Sharp, D. (1998). The effect of gender and academic discipline diversity on the ethical awareness of potential public accounting recruits. Accounting Horizons,12, 250–270.
    • (1998) Accounting Horizons , vol.12 , pp. 250-270
    • Cohen, J.1    Pant, L.2    Sharp, D.3
  • 27
    • 21844508125 scopus 로고
    • The ability of professional standards to mitigate aggressive reporting
    • Cuccia, A. D., Hackenbrack, K., & Nelson, M. W. (1995). The ability of professional standards to mitigate aggressive reporting. The Accounting Review,70(2), 227–248.
    • (1995) The Accounting Review , vol.70 , Issue.2 , pp. 227-248
    • Cuccia, A.D.1    Hackenbrack, K.2    Nelson, M.W.3
  • 28
    • 0037288612 scopus 로고    scopus 로고
    • Social behaviors, enforcement, and tax compliance dynamics
    • Davis, J., Hecht, G., & Perkins, J. (2003). Social behaviors, enforcement, and tax compliance dynamics. The Accounting Review,78(1), 39–69.
    • (2003) The Accounting Review , vol.78 , Issue.1 , pp. 39-69
    • Davis, J.1    Hecht, G.2    Perkins, J.3
  • 29
    • 84956887735 scopus 로고    scopus 로고
    • A discussion of “An investigation of why taxpayers prefer refunds: A theory of planned behavior approach
    • Falsetta, D. (2007). A discussion of “An investigation of why taxpayers prefer refunds: A theory of planned behavior approach”. Journal of the American Tax Association,29(1), 113–116.
    • (2007) Journal of the American Tax Association , vol.29 , Issue.1 , pp. 113-116
    • Falsetta, D.1
  • 30
    • 79959344579 scopus 로고    scopus 로고
    • The impact of income tax withholding position and stock position on the sale of stock
    • Falsetta, D., & White, R. A. (2005). The impact of income tax withholding position and stock position on the sale of stock. Journal of the American Tax Association,27(1), 1–23.
    • (2005) Journal of the American Tax Association , vol.27 , Issue.1 , pp. 1-23
    • Falsetta, D.1    White, R.A.2
  • 33
    • 0001079112 scopus 로고
    • Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation
    • Ghosh, D., & Crain, T. L. (1995). Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation. Journal of Business Ethics,14, 353–365.
    • (1995) Journal of Business Ethics , vol.14 , pp. 353-365
    • Ghosh, D.1    Crain, T.L.2
  • 34
    • 84935667238 scopus 로고
    • Conscience, significant others, and rational choice: Extending the deterrence model
    • Grasmick, H. G., & Bursik, R. J, Jr. (1990). Conscience, significant others, and rational choice: Extending the deterrence model. Law and Society Review,24, 837–861.
    • (1990) Law and Society Review , vol.24 , pp. 837-861
    • Grasmick, H.G.1    Bursik, R.J.2
  • 35
    • 46349088771 scopus 로고    scopus 로고
    • An examination of the role of ethics in tax compliance decisions
    • Henderson, B. C., & Kaplan, S. E. (2005). An examination of the role of ethics in tax compliance decisions. Journal of the American Tax Association,27(10), 39–72.
    • (2005) Journal of the American Tax Association , vol.27 , Issue.10 , pp. 39-72
    • Henderson, B.C.1    Kaplan, S.E.2
  • 37
    • 85016691480 scopus 로고    scopus 로고
    • Overview. U.S. Internal Revenue Service. Retrieved, January 6, 2012
    • Internal Revenue Service. (2012). Tax gap for tax year 2006: Overview. U.S. Internal Revenue Service. Retrieved, January 6, 2012, from http://www.irs.gov/pub/newsroom/overview_tax_gap_2006.pdf.
    • (2006) from
    • Revenue, I.1
  • 38
    • 15544370817 scopus 로고    scopus 로고
    • A note on the relation between frames, perceptions, and taxpayer behavior
    • Jackson, S. B., & Hatfield, R. C. (2005). A note on the relation between frames, perceptions, and taxpayer behavior. Contemporary Accounting Research,22, 145–164.
    • (2005) Contemporary Accounting Research , vol.22 , pp. 145-164
    • Jackson, S.B.1    Hatfield, R.C.2
  • 39
    • 0001608709 scopus 로고
    • Tax compliance research: Findings, problems, and prospects
    • Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature,5, 125–166.
    • (1986) Journal of Accounting Literature , vol.5 , pp. 125-166
    • Jackson, B.R.1    Milliron, V.C.2
  • 40
    • 85016658816 scopus 로고
    • Ethical decision making by individuals in organizations: An issue contingent model
    • Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue contingent model. Academy of Management Review,16, 366–395.
    • (1991) Academy of Management Review , vol.16 , pp. 366-395
    • Jones, T.M.1
  • 42
    • 3943067899 scopus 로고    scopus 로고
    • Auditors’ ethical reasoning: Insights from past research and implications for the future
    • Jones, J., Massey, D., & Thorne, L. (2003). Auditors’ ethical reasoning: Insights from past research and implications for the future. Journal of Accounting Literature,22, 45–103.
    • (2003) Journal of Accounting Literature , vol.22 , pp. 45-103
    • Jones, J.1    Massey, D.2    Thorne, L.3
  • 43
    • 85016665396 scopus 로고
    • Prospect theory: An analysis of decision’s under risk
    • Kahneman, D., & Tversky, A. (1979). Prospect theory: An analysis of decision’s under risk. Econometrica,47, 263–291.
    • (1979) Econometrica , vol.47 , pp. 263-291
    • Kahneman, D.1    Tversky, A.2
  • 46
    • 0001851459 scopus 로고
    • Stage and sequence: the cognitive-developmental approach to socialization
    • Goslin D, (ed), Rand McNally, Chicago:
    • Kohlberg, L. (1969). Stage and sequence: the cognitive-developmental approach to socialization. In D. Goslin (Ed.), Handbook of socialization theory and research (pp. 347–480). Chicago: Rand McNally.
    • (1969) Handbook of socialization theory and research , pp. 347-480
    • Kohlberg, L.1
  • 47
    • 81255161945 scopus 로고    scopus 로고
    • A tax morale approach to compliance: Recommendations for the IRS
    • Kornhauser, M. E. (2007). A tax morale approach to compliance: Recommendations for the IRS. Florida Tax Review,599, 601–640.
    • (2007) Florida Tax Review , vol.599 , pp. 601-640
    • Kornhauser, M.E.1
  • 48
    • 0033089176 scopus 로고    scopus 로고
    • Accounting for the effects of accountability
    • Lerner, J. S., & Tetlock, P. E. (1999). Accounting for the effects of accountability. Psychological Bulletin,125(2), 255–275.
    • (1999) Psychological Bulletin , vol.125 , Issue.2 , pp. 255-275
    • Lerner, J.S.1    Tetlock, P.E.2
  • 49
    • 0011935926 scopus 로고    scopus 로고
    • Referent cognitions and budgetary fairness: A research note
    • Libby, T. (2001). Referent cognitions and budgetary fairness: A research note. Journal of Management Accounting Research,13, 91–106.
    • (2001) Journal of Management Accounting Research , vol.13 , pp. 91-106
    • Libby, T.1
  • 50
    • 33748510471 scopus 로고    scopus 로고
    • The perceived fairness of taxing social security benefits: The effects of explanations based on different dimensions of tax equity
    • Maroney, J., Rupert, T., & Wartick, M. (2002). The perceived fairness of taxing social security benefits: The effects of explanations based on different dimensions of tax equity. The Journal of the American Taxation Association,24(2), 79–92.
    • (2002) The Journal of the American Taxation Association , vol.24 , Issue.2 , pp. 79-92
    • Maroney, J.1    Rupert, T.2    Wartick, M.3
  • 51
    • 77955503766 scopus 로고    scopus 로고
    • The use of certainty threshold criteria for tax compliance enforcement in ambiguous tax scenarios
    • Mason, J. D. (2010). The use of certainty threshold criteria for tax compliance enforcement in ambiguous tax scenarios. Academy of Accounting and Financial Studies Journal,14(1), 7–28.
    • (2010) Academy of Accounting and Financial Studies Journal , vol.14 , Issue.1 , pp. 7-28
    • Mason, J.D.1
  • 52
    • 33747871734 scopus 로고    scopus 로고
    • Three views on the ethics of tax evasion
    • McGee, R. W. (2006). Three views on the ethics of tax evasion. Journal of Business Ethics,67, 15–35.
    • (2006) Journal of Business Ethics , vol.67 , pp. 15-35
    • McGee, R.W.1
  • 53
    • 21844501355 scopus 로고
    • The effects of horizontal and exchange inequity on tax reporting decisions
    • Moser, D. V., Evans, J. H, I. I. I., & Kim, C. K. (1995). The effects of horizontal and exchange inequity on tax reporting decisions. The Accounting Review,70, 619–634.
    • (1995) The Accounting Review , vol.70 , pp. 619-634
    • Moser, D.V.1    Evans, J.H.2    Kim, C.K.3
  • 54
    • 85016703411 scopus 로고    scopus 로고
    • Annual report to congress (Vol. 2). Retrieved
    • National Taxpayer Advocate. (2007). 2007 Annual report to congress (Vol. 2). Retrieved, from http://www.irs.gov/pub/irs-utl/arc_2007_vol_2.pdf.
    • (2007) from
  • 55
    • 85016700990 scopus 로고    scopus 로고
    • I., &Trotman, K: An accountability framework for financial statement auditors and related research questions. Accounting Organizations and Society (Forthcoming
    • Peecher, M., Solomon, I., &Trotman, K. (2013). An accountability framework for financial statement auditors and related research questions. Accounting Organizations and Society (Forthcoming)
    • (2013) Solomon
    • Peecher, M.1
  • 57
    • 0006051680 scopus 로고
    • The influence of ethical attitudes on taxpayer compliance
    • Reckers, P. M. J., Sanders, D. L., & Roark, S. J. (1994). The influence of ethical attitudes on taxpayer compliance. National Tax Journal,47, 825–836.
    • (1994) National Tax Journal , vol.47 , pp. 825-836
    • Reckers, P.M.J.1    Sanders, D.L.2    Roark, S.J.3
  • 59
    • 11044232940 scopus 로고
    • An experimental approach to changing taxpayers’ attitudes towards fairness and compliance via television
    • Roberts, M. L. (1994). An experimental approach to changing taxpayers’ attitudes towards fairness and compliance via television. Journal of the American Taxation Association,16(Spring), 67–86.
    • (1994) Journal of the American Taxation Association , vol.16 , Issue.Spring , pp. 67-86
    • Roberts, M.L.1
  • 61
    • 0002193822 scopus 로고
    • Equity, aggressiveness, consensus: A comparison of taxpayers and tax preparers
    • Schisler, D. L. (1995). Equity, aggressiveness, consensus: A comparison of taxpayers and tax preparers. Accounting Horizons,9(4), 76–87.
    • (1995) Accounting Horizons , vol.9 , Issue.4 , pp. 76-87
    • Schisler, D.L.1
  • 63
    • 77956846303 scopus 로고
    • Normative influence on altruism
    • Berkowitz L, (ed), 10, Academic Press, New York:
    • Schwarz, S. (1977). Normative influence on altruism. In L. Berkowitz (Ed.), Advances in experimental social psychology (Vol. 10, pp. 221–279). New York: Academic Press.
    • (1977) Advances in experimental social psychology , pp. 221-279
    • Schwarz, S.1
  • 64
    • 0002797620 scopus 로고
    • Can brute deterrence backfire? Perceptions and attitudes in taxpayer compliance
    • Slemrod J, (ed), University of Michigan Press, Ann Arbor:
    • Sheffrin, S., & Triest, R. (1992). Can brute deterrence backfire? Perceptions and attitudes in taxpayer compliance. In J. Slemrod (Ed.), Who pays taxes and why? Tax compliance and enforcement (pp. 193–218). Ann Arbor: University of Michigan Press.
    • (1992) Who pays taxes and why? Tax compliance and enforcement , pp. 193-218
    • Sheffrin, S.1    Triest, R.2
  • 65
    • 0347310934 scopus 로고    scopus 로고
    • Tax professionals’ interpretations of ambiguity in compliance and planning decision contexts
    • Spilker, B. C., Worsham, R. G., & Prawitt, D. F. (1999). Tax professionals’ interpretations of ambiguity in compliance and planning decision contexts. Journal of the American Taxation Association,21(2), 75–89.
    • (1999) Journal of the American Taxation Association , vol.21 , Issue.2 , pp. 75-89
    • Spilker, B.C.1    Worsham, R.G.2    Prawitt, D.F.3
  • 67
    • 0347301612 scopus 로고    scopus 로고
    • Impact of personal and situational factors on taxpayer compliance: An experimental analysis
    • Trivedi, V. U., Shehata, M., & Lynn, B. (2003). Impact of personal and situational factors on taxpayer compliance: An experimental analysis. Journal of Business Ethics,47, 175–197.
    • (2003) Journal of Business Ethics , vol.47 , pp. 175-197
    • Trivedi, V.U.1    Shehata, M.2    Lynn, B.3
  • 68
    • 34447275952 scopus 로고    scopus 로고
    • Opinions on the tax deductibility of mortgages and the consensus effect
    • Van der Heijden, E., Nelissen, J., & Potters, J. (2007). Opinions on the tax deductibility of mortgages and the consensus effect. De Economist,155, 141–159.
    • (2007) De Economist , vol.155 , pp. 141-159
    • Van der Heijden, E.1    Nelissen, J.2    Potters, J.3
  • 69
    • 30244537717 scopus 로고
    • Legislative justification and the perceived fairness of tax law changes: A referent cognitions theory approach
    • Wartick, M. L. (1994). Legislative justification and the perceived fairness of tax law changes: A referent cognitions theory approach. The Journal of the American Taxation Association,16(Spring), 106–123.
    • (1994) The Journal of the American Taxation Association , vol.16 , Issue.Spring , pp. 106-123
    • Wartick, M.L.1
  • 70
    • 0035315327 scopus 로고    scopus 로고
    • The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway
    • Webley, P., Cole, M., & Eidjar, O. P. (2001). The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway. Journal of Economic Psychology,22, 141–155.
    • (2001) Journal of Economic Psychology , vol.22 , pp. 141-155
    • Webley, P.1    Cole, M.2    Eidjar, O.P.3
  • 71
    • 85047686352 scopus 로고    scopus 로고
    • The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers’ identity
    • Wenzel, M. (2002). The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers’ identity. Journal of Applied Psychology,87(4), 629–645.
    • (2002) Journal of Applied Psychology , vol.87 , Issue.4 , pp. 629-645
    • Wenzel, M.1
  • 72
    • 85073174508 scopus 로고    scopus 로고
    • Tax compliance and the psychology of justice: mapping the field
    • Braithwaite V, (ed), Ashgate Publishing, Aldershot:
    • Wenzel, M. (2003). Tax compliance and the psychology of justice: mapping the field. In V. Braithwaite (Ed.), Taxing democracy: Understanding tax avoidance and evasion (pp. 41–70). Aldershot: Ashgate Publishing.
    • (2003) Taxing democracy: Understanding tax avoidance and evasion , pp. 41-70
    • Wenzel, M.1
  • 73
    • 1142278838 scopus 로고    scopus 로고
    • An analysis of norm processes in tax compliance
    • Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology,25, 213–228.
    • (2004) Journal of Economic Psychology , vol.25 , pp. 213-228
    • Wenzel, M.1
  • 74
    • 21644480844 scopus 로고    scopus 로고
    • Motivation or rationalization? Causal relations between ethics, norms, and tax compliance
    • Wenzel, M. (2005a). Motivation or rationalization? Causal relations between ethics, norms, and tax compliance. Journal of Economic Psychology,26, 491–508.
    • (2005) Journal of Economic Psychology , vol.26 , pp. 491-508
    • Wenzel, M.1
  • 75
    • 27844556390 scopus 로고    scopus 로고
    • Misperceptions of social norms about tax compliance: From theory to intervention
    • Wenzel, M. (2005b). Misperceptions of social norms about tax compliance: From theory to intervention. Journal of Economic Psychology,26, 862–883.
    • (2005) Journal of Economic Psychology , vol.26 , pp. 862-883
    • Wenzel, M.1
  • 76
    • 0007131329 scopus 로고
    • A behavioral study investigating the effect of knowledge of income tax laws and tax policy on individual perceptions of federal income tax fairness
    • White, R. A., Curatola, A. P., & Samson, W. D. (1990). A behavioral study investigating the effect of knowledge of income tax laws and tax policy on individual perceptions of federal income tax fairness. Advances in Taxation,3, 165–185.
    • (1990) Advances in Taxation , vol.3 , pp. 165-185
    • White, R.A.1    Curatola, A.P.2    Samson, W.D.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.